T2183 Information Return for Electronic Filing of Special Elections

Complete this form to authorize a third party to file electronically on your behalf any of the special elections listed in Part 3, or an amendment to those special elections. You must complete a separate Form T2183 Information Return for Electronic Filing of Special Elections for each special election or amendment.

This form is applicable to individuals, trusts, corporations, and partnerships. However, only individuals, corporations, and partnerships are currently eligible for electronic filing of the special elections. For more information, see Filing a special election or return.

This form is election specific and must reflect the election being electronically filed.

Retention of documents

The taxpayer and electronic filer have to keep a copy of the completed signed Form T2183. Do not submit the form unless we ask for it. Keep your copy in a secure location.

Form T2183 must be kept for at least six years following the date that the return was electronically filed. Written permission is required to destroy Form T2183 before the six-year period is up. For more information, see Information Circular IC78–10R5, Books and Records Retention/Disposal.

Electronic filers can keep a scanned version of the original T2183 form signed by the taxpayer. If an electronic filer chooses to retain scanned versions of these forms, they must adhere to the requirements of Section 230 of the Income Tax Act by ensuring a minimum level of resolution in an electronically readable format, as the scanned version is considered a "record". Electronic filers must ensure that the manner of storage does not in any way change the information contained in the signed version of the T2183 form provided by the taxpayer.

We will periodically monitor Form T2183 and will ask you for completed copies. Failure to provide these completed forms when we ask for them, may result in the suspension of electronic filing privileges.